Planejamento tributário + Análise de Balanço/DRE - 2026

Compare basic Brazilian tax regimes, simples nacional, lucro presumido, and lucro real, showing how tributos and the contribuição social are calculated and guiding tax planning.

Learn legal tax planning fundamentals: reduce and manage corporate taxes, select the right tax regime (real, presumido, arbitrado), avoid illegal evasion, and leverage audits and credits.

Identify the revenue limits for micro and small businesses under the Simples Nacional, including proportional revenue calculation, potential impediments, and choices between lucro real or estruturas.

Explore the revenue-based criteria for classifying business sizes under the Simples Nacional, from microempreendedor individual to large enterprise, and how these thresholds affect tax regime selection and strategic decisions.

Explore how revenue thresholds and the 20% proportional limit shape tax planning and balance-sheet analysis, showing when a company exits Simples Nacional and moves to Lucro Real with practical examples.

Explore internal and external market revenue limits in the Simples Nacional, including proportional and 70% rules for micro and small firms.

Explore how sublimits in the simples nacional affect ISS and ICMS, including annual turnover thresholds, crossing the 20% SME limit, and proportional calculations across months.

Identify who can opt for the Simples Nacional, focusing on micro and small enterprises under a revenue cap. Learn key disqualifications, including certain activities, debts, and multi-company involvement.

Explore annexes one to five in tax planning, mapping commerce, industrial, and service providers to annex attributes and potential tax burden reductions.

Perform practical tax planning and balance sheet analysis for a 12-month simples nacional e-commerce company by calculating gross revenue, applying nominal and effective tax rates, and interpreting the results.

Explore the base de cálculo in the Simples Nacional, including cofins in regime cumulative and non-cumulative, and how revenue composition and sponsorship influence tax calculation.

Introduce the factor R concept within the simple national regime, showing how payroll and annexes three and five, plus internal and external market revenue, influence tax calculations.

Demonstrates factor R in practice by simulating a physiotherapy clinic's payroll and tax outcomes, comparing scenarios with and without the factor to reveal monthly tax savings.

Explore fator R for service startups in their first months, calculating payroll versus revenue using monthly totals and annex V thresholds, including the 78% threshold affecting annex status.

Analyze tax planning with the fator R for an architecture firm, evaluating revenue, payroll changes, and dividend distribution to quantify tax savings under Balanço/DRE.

Practice tax planning with a simple December tax calculation for a small commercial company, using recent revenue and the nominal tax rate to determine payable taxes.

Calculate May taxes for a São Paulo commercial company and assess whether its growing revenue pushes it out of the Simples Nacional, affecting regime choice.

Perform a straightforward December tax calculation for a small commercial company using annex one and a 0% nominal rate to determine the tax payable for the month.

Calculate taxes for May for a São Paulo commercial company. Analyze faturamento and growth to decide whether the business remains in simples nacional or shifts to lucro real or presumido.

Analyze tax planning for a physiotherapy clinic in Amapá under the Simples Nacional regime, calculating July revenue of 2 million reais, and evaluating if payroll changes affect tax savings.

Explore Brazil's corporate income tax IRPJ and CSLL, comparing lucro real, lucro presumido, arbitrado, and Simples Nacional regimes. Learn how tax bases, aliquots, and payment timing vary across regimes.

Learn the lucro presumido regime, where taxes are based on presumed profit for companies up to 78 million reais in revenue, with proportional calculations and quarterly social contributions.

Assess eligibility for lucro presumido by reviewing the annual revenue cap and eligible activities, and analyze how fiscal benefits and foreign earnings affect choosing between regimes.

aprenda como a receita federal aplica o lucro presumido por atividade, como 6% para combustíveis e 8% para comércio, calcular a base de ERP e CSL no transporte de carga.

Analyze the base de cálculo for social contribution under the presumed regime, using receita bruta trimestral, deductions for cancellations and unconditional discounts, and include financial income and capital gains concepts.

Examine the advantages and disadvantages of the presumed profit regime, comparing cofins and pis credits for inputs, with contrasts to lucro real and payroll.

Practice tax planning and balance sheet analysis with a supermarket case, comparing lucro presumido, lucro real, and simples nacional, and perform practical calculations on revenue and CSLL.

Compute social contribution taxes for service and commerce activities using presumed profit, then compare lucro real and lucro presumido regimes to guide tax planning.

Explore the lucro real tax regime, deriving lucro fiscal from lucro contable via additions, exclusions, and compensations. Compare it with lucro presumido and understand cofins and the contribution social implications.

Identify who must opt for the lucro real regime, including the 78 million reais revenue threshold, prorated rules for partial years, and which entities are obligated.

Explore additions and exclusions used to convert accounting profit into fiscal real profit, with examples of deductible and non-deductible expenses and base adjustments.

Explore additions and exclusions that shape the tax base under the real profit regime, including depreciation and amortization, non deductible expenses, and adjustments from equity participation and related-party transactions.

Learn to apply loss carryforward against current taxable profit, using a 30 percent limit of the current fiscal profit to reduce the social contribution tax.

Explores PIS and COFINS under the real profit regime, explaining non-cumulative credits on inputs, tax treatment of sales and services, and the role of financial revenues versus lucro presumido.

Compute taxes under lucro presumido and lucro real by analyzing faturamento, CSL, COFINS, SMEs, and quarterly calculations across four years.

Compute quarterly revenue figures and adjust data using an ERP approach, apply Cofins and social contribution rates, and analyze the balance sheet and DRE to assess profitability.

Explore tax planning through balance sheet and DRE analysis, calculating quarterly revenue, applying presumptive tax rules, and evaluating social contributions for SMEs.

Analiso faturamento, ICMS, compras e balanço para pequenas e médias empresas, e comparo presumido, simples e lucro real para responder a primeira pergunta.

Analyze revenue data across tax regimes to compare lucro presumido, simples nacional, and lucro real, addressing the second question and examining balance sheet and DRE implications.

Analyze how to calculate PIS and COFINS bases, apply credits on electricity, and reflect purchases, sales, and payroll within the lucro real framework.

Navigate ERP calculations and CSL with revenue and deductible expenses to compute total taxes under lucro real, presumida, and simples nacional, and compare four-year trends.

Apply tax planning by calculating the lucro real base de calculo using faturamento, compras, and despesas, and analyze the resulting lucro líquido in the balance sheet and DRE.

Learn tax planning and balance sheet analysis for 2025 by calculating the real profit tax base for 2022 using SMEs data, including cofins and contribuição social.

Present guidance on choosing the best tax regime for a company with projected revenue, comparing lucro presumido and lucro real through simulations. Use simulations to guide the decision.

Evaluate tax planning between lucro presumido and lucro real, considering revenue bases and additions, compare simples nacional for a mini market, noting pis and cofins advantages and effects on individuals.

Analyze how a company stayed four years in lucro presumido and the potential tax savings from Simples Nacional, including impediments to eligibility and regime considerations.

Analyze a factory case study to compare lucro presumido and lucro real trimestral, calculate CSLL and COFINS, and assess revenue bases for commerce and services in a tax planning context.